Treatment of Conservation Reserve Program (CRP) Property and Payments 510-03-75-10

(Revised 6/1/2015 ML #3441)

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(N.D.A.C. Sections 75-02-02.1-28(1) and 75-02-02.1-37(3))

 

  1. Conservation Reserve Program (CRP) payments are considered income. They will be included in the net income from Schedule C, E, or F.
  1. The income will be treated as follows if tax forms are provided:
  • The countable income would be carried over to the Form 1040 from the respective schedules.
  • The allowable expenses would have been subtracted from the income prior to the income being carried over to the Form 1040. Therefore, do not allow additional expenses.
  1. The income will be treated as follows if tax forms are NOT provided:
  • Use the gross amount from the form 1099. CRP payments no longer need to be segregated from farm/rental income for ACA Medicaid Households.
  • The individual will need to provide ledgers of the expenses including property taxes, insurance and other expenses for the land.